Every Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008 is required to file an Annual Return with the Registrar of Companies (ROC), summarising key particulars of the LLP as they stood at the close of the financial year.
Annual Return of a Limited Liability Partnership under the LLP Act, 2008
Every Limited Liability Partnership (LLP) registered under the Limited Liability Partnership Act, 2008 is required to file an Annual Return with the Registrar of Companies (ROC), summarising key particulars of the LLP as they stood at the close of the financial year. This annual filing is made in Form 11, in accordance with Section 35 of the LLP Act, 2008 read with Rule 25 of the LLP Rules, 2009.
Form 11 essentially provides the ROC with a snapshot of the LLP's basic structure – details of partners and designated partners, their contribution, and any changes that occurred during the financial year (April to March). It is one of the two mandatory annual compliance filings for an LLP, the other being Form 8 (Statement of Account & Solvency), and must be filed even if the LLP has not commenced business or has had no financial transactions during the year.
| S. No. | Document / Detail | Purpose |
|---|---|---|
| 1 | Certificate of Incorporation of the LLP | Basic identity/reference details of the LLP |
| 2 | LLP Agreement (and any Supplementary Agreement) | Reference for partners' details and contribution ratio |
| 3 | Details of partners and designated partners (name, DIN/DPIN, address) | Core particulars to be reported in Form 11 |
| 4 | Details of total contribution received from all partners as on 31st March | Mandatory disclosure in the form |
| 5 | Details of partners who joined or resigned during the financial year, with dates | Reflecting changes during the year, if any |
| 6 | Digital Signature Certificate (DSC) of two Designated Partners | Digitally signing Form 11 |
| 7 | Membership details of body corporate partners (if any), including name and registration number | Applicable where a partner is a body corporate |
| 8 | Certificate of a practicing Company Secretary (if turnover exceeds Rs. 5 crore or contribution exceeds Rs. 50 lakh) | Mandatory certification for larger LLPs |
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